2025-VIL-1888-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of "Petroleum Hydrocarbon Solvent Grade (125/240) - The respondent imported "Petroleum Hydrocarbon Solvent Grade (125/240)" and classified it under CTH 27101990. However, the Dept reclassified the goods under CTH 27101910 as Kerosene Oil based on the CRCL test reports - Whether the imported goods could be considered "most akin" to Kerosene Oil warranting reclassification - HELD - The test reports were inconclusive as they did not examine all the essential parameters required to determine if the goods were "most akin" to Kerosene Oil as per the Supreme Court's guidelines in Gastrade International v. Commissioner of Customs - the benefit of the earlier decision of Gastrade International vs Commissioner of Customs-Kandla was not available to the Learned Appellate Authority while deciding this matter. Extensive guidelines have been laid down by the Hon’ble Supreme Court while dealing with the matter and how the test samples and reports are to be considered vis a vis the Section Notes, Chapter Notes and their statutory provisions - The Hon’ble Supreme Court has lay down the guideline for the test of those parameters which authorities consider are of essential character to satisfy the ‘Most Akin’ test even when all parameters were not available. The same needs to be understood with the help of expert opinion. The Hon’ble Supreme Court has also stated that the expression ‘most akin’ is different from the expression ‘preponderance of probability’. Therefore, where some doubt may persist as to whether the parameters which could not be tested were or were not relevant for testing ‘most akinness’ to the alleged product, the department needs to look into the same with the assistance of an expert opinion - The matter is remanded back to the Commissioner (Appeals) to decide the issue afresh after obtaining expert opinion on whether the tested parameters establish the "most akinness" of the goods to Kerosene Oil, and affording the respondent an opportunity to cross-examine the expert - The appeals were allowed by way of remand
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